Image Township and Developers Pvt. Ltd. vs. ITO
Case No: ITA No.5032/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI
Date: 2/20/2025
Parties Involved
appellantImage Township and Developers Pvt. Ltd.
respondentITO
Facts Summary
The assessee, Image Township and Developers Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 30.08.2024, pertaining to Assessment Year 2012-13. The NFAC had dismissed the appeal on the ground of limitation, holding that the assessee had not shown sufficient cause for the delay in filing the appeal. The assessee raised several grounds of appeal, including the contention that the delay was within the permissible limit and that the dismissal o…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal was condoned.
- 2. Whether the notice u/s 148 was arbitrary and without valid reasons.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.